Infrastructure facility recognition for ICDs and CFSs confers income tax classification where customs notification exists. Recognition that infrastructure facility status extends to Inland Container Depot (ICD) and Container Freight Station (CFS) for income tax purposes, conditioned on those places being formally notified as Inland Container Depots including Container Freight Stations under the Customs Act, thereby qualifying such notified facilities for the tax treatment applicable to infrastructure facilities under the Income tax framework.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Infrastructure facility recognition for ICDs and CFSs confers income tax classification where customs notification exists.
Recognition that infrastructure facility status extends to Inland Container Depot (ICD) and Container Freight Station (CFS) for income tax purposes, conditioned on those places being formally notified as Inland Container Depots including Container Freight Stations under the Customs Act, thereby qualifying such notified facilities for the tax treatment applicable to infrastructure facilities under the Income tax framework.
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